Can Service Tax be levied by an employee to its employer?

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  1. saloing

    saloing New Member

    Dear Sir/Madam,

    As I know that service tax is levied by service provider to the service receiver. Being an employee of a company I am giving my service to my employer but my question is why an employee can't levy any service tax to his employer although his yearly income is more than 10 lac

    I would like to know the reason behind this.

    Thanks and Regards,

    Gautam
     
  2. ZED

    ZED Well-Known Member

    Because it has been specifically excluded from the definition of service.

    "service" means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include

    (b) a provision of service by an employee to the employer in the course of or in relation to his employment;
    .......
     
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